Internal Revenue Bulletins  
Announcement 2006-23 April 3, 2006

Announcement of Disciplinary Actions Involving Attorneys,
Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries
— Suspensions, Censures, Disbarments, and Resignations

Under Title 31, Code of Federal Regulations, Part 10, attorneys, certified public accountants, enrolled agents, and enrolled actuaries may not accept assistance from, or assist, any person who is under disbarment or suspension from practice before the Internal Revenue Service if the assistance relates to a matter constituting practice before the Internal Revenue Service and may not knowingly aid or abet another person to practice before the Internal Revenue Service during a period of suspension, disbarment, or ineligibility of such other person.

To enable attorneys, certified public accountants, enrolled agents, and enrolled actuaries to identify persons to whom these restrictions apply, the Director, Office of Professional Responsibility, will announce in the Internal Revenue Bulletin their names, their city and state, their professional designation, the effective date of disciplinary action, and the period of suspension. This announcement will appear in the weekly Bulletin at the earliest practicable date after such action and will continue to appear in the weekly Bulletins for five successive weeks.

Consent Suspensions From Practice Before the Internal Revenue Service

Under Title 31, Code of Federal Regulations, Part 10, an attorney, certified public accountant, enrolled agent, or enrolled actuary, in order to avoid the institution or conclusion of a proceeding for his or her disbarment or suspension from practice before the Internal Revenue Service, may offer his or her consent to suspension from such practice. The Director, Office of Professional Responsibility, in his discretion, may suspend an attorney, certified public accountant, enrolled agent, or enrolled actuary in accordance with the consent offered.

The following individuals have been placed under consent suspension from practice before the Internal Revenue Service:

Name Location Designation Date
Hoft, James D. Nutley, NJ CPA Indefinite from August 10, 2005
Salver, Isaac Bay Harber Islands, FL CPA September 19, 2005 to June 18, 2007
Woods, Dalton C. Carrollton, TX Enrolled Agent Indefinite from October 15, 2005
Morrissette, Doris G. Lowell, MA Enrolled Agent Indefinite from November 1, 2005
Dale, Edward R. Stockton, CA CPA Indefinite from November 1, 2005
Grossman, Israel G. New York, NY Attorney November 15, 2005 to May 14, 2007
Edmonds, Joseph M. Charlotte, NC Enrolled Actuary November 16, 2005 to March 15, 2006
Rubin, Stuart L. Coral Springs, FL CPA Indefinite from December 7, 2005
Sanger, Brett D. Oklahoma City, OK Attorney Indefinite from January 1, 2006
Berkowitz, Ira T. Simi Valley, CA CPA Indefinite from January 9, 2006
Caylor, John D. Long Lake, MN CPA Indefinite from January 12, 2006
Saldana, Oscar M. Laredo, TX CPA Indefinite from January 15, 2006
Bruck, Lawrence S. Newton, PA CPA Indefinite from January 16, 2006
Sneathen, Lowell D. Orange, CA CPA Indefinite from January 18, 2006
Roberson, George Leesburg, VA CPA Indefinite from January 17, 2006
Dugan, Lawrence E. Alta, IA Attorney Indefinite from February 1, 2006
Frascella, Russell Pound Ridge, NY CPA Indefinite from February 1, 2006
Smith, David B. Kettering, OH Enrolled Agent Indefinite from February 13, 2006
Whiteside, Thomas L. Atlanta, GA Attorney Indefinite from February 13, 2006
Bednarz, Jr., Michael Framingham, MA Attorney Indefinite from February 13, 2006
Alexander, Herald J.A. Atlanta, GA Attorney Indefinite from February 20, 2006
Bartels, Kyle North Salem, NY Enrolled Agent Indefinite from February 21, 2006
Baker, Jibade A. Indianapolis, IN CPA March 13, 2006 to March 12, 2008
Morris, R. Scott Corpus Christi, TX CPA Indefinite from March 16, 2006
Kenny, Stan M. Wichita, KS Attorney Indefinite from May 1, 2006

Expedited Suspensions From Practice Before the Internal Revenue Service

Under Title 31, Code of Federal Regulations, Part 10, the Director, Office of Professional Responsibility, is authorized to immediately suspend from practice before the Internal Revenue Service any practitioner who, within five years from the date the expedited proceeding is instituted (1) has had a license to practice as an attorney, certified public accountant, or actuary suspended or revoked for cause or (2) has been convicted of certain crimes.

The following individuals have been placed under suspension from practice before the Internal Revenue Service by virtue of the expedited proceeding provisions:

Name Location Designation Date
Haugabrook, Earl Upper Montclair, NJ CPA Indefinite from September 27, 2005
Patterson, Kenneth R. Plano, TX CPA Indefinite from October 19, 2005
Blackburn, Randall D. Laurinburg, NC CPA Indefinite from October 19, 2005
Coe, Sean M. Sahuarita, AZ Attorney Indefinite from October 12, 2005
Lim, Ricarda L. Sacramento, CA Attorney Indefinite from November 1, 2005
Bridges, Lynden P. Golden, CO CPA Indefinite from November 14, 2005
Curcio, Gregory J. New York, NY Attorney Indefinite from November 14, 2005
Silverton, Ronald R. Pacific Palisades, CA Attorney Indefinite from November 14, 2005
Hartigan, Seth P. Minneapolis, MN Attorney Indefinite from November 14, 2005
Carlson, Richard E. Chappell, NE Attorney Indefinite from November 14, 2005
Veres, Robert D. Phoenix, AZ CPA Indefinite from November 14, 2005
Noble, Gregory P. Corvallis, OR Attorney Indefinite from December 2, 2005
Parker, Oscie K. Thomasville, NC Attorney Indefinite from December 15, 2005
Connor, Jr. William J. Kernersville, NC Attorney Indefinite from December 15, 2005
Cassidy, Maureen E. Murphy, ID Attorney Indefinite from December 15, 2005
Harrison, Rodney L. Urbana, IL Attorney Indefinite from December 15, 2005
Cagle, Carol L. Alton, IL Attorney Indefinite from December 15, 2005
Knaff, Philip J. Burr Ridge, IL Attorney Indefinite from December 15, 2005
Pence, Thomas R. Cedar Rapids, IA Attorney Indefinite from December 15, 2005
Tunney, John A. Freehold, NJ Attorney Indefinite from December 15, 2005
Dasent, Carlton Mattapoisett, MA Attorney Indefinite from December 15, 2005
Robeznieks, John O. Palatine, IL Attorney Indefinite from December 15, 2005
Landman, Nathaniel M. St. Peters, MO Attorney Indefinite from December 15, 2005
Levin, Herbert M. Bolingbrook, IL Attorney Indefinite from December 15, 2005
Wade, Jeffrey L. Louisville, KY Attorney Indefinite from December 15, 2005
Cozzarelli, Frank J. North Caldwell, NJ Attorney Indefinite from December 15, 2005
Brooks, Jane E. St. Paul, MN Attorney Indefinite from December 15, 2005
Mulvahill, James P. Plymouth, MN Attorney Indefinite from December 15, 2005
Bernstein, Ralph Chicago, IL Attorney Indefinite from December 15, 2005
Tousey, Robert R. Ellicott City, MD Attorney Indefinite from December 15, 2005
Schatz, Allen E. Shorewood, WI Attorney Indefinite from December 16, 2005
Olson, David E. New Port Richey, FL Attorney Indefinite from December 16, 2005
Shagory, Edward J. Boston, MA Attorney Indefinite from December 20, 2005
Wintroub, Edward L. Omaha, NE Attorney Indefinite from December 20, 2005
Johnson, Jr. Walter T. Greensboro, NC Attorney Indefinite from December 27, 2005
Szaro, Stanley J. New York, NY Attorney Indefinite from December 27, 2005
Recchione, Louis Woodcliff Lake, NJ Attorney Indefinite from December 27, 2005
Pepper, Louis Great Neck, NY Attorney Indefinite from January 2, 2006
Fritzshall, Robert S. Skokie, IL Attorney Indefinite from January 9, 2006
DiCaprio, Joseph A. Cherry Valley, IL Attorney Indefinite from January 9, 2006
Rosenberg, Keith A. N. Bethesda, MD Attorney Indefinite from January 9, 2006
Boudreau, Patricia L. Lexington, MA Attorney Indefinite from January 9, 2006
Webb, Daniel F. Milwaukee, WI Attorney Indefinite from January 9, 2006
Miranda, Jesse R. Phoenix, AZ Attorney Indefinite from January 9, 2006
Kuzel, Gary Plainfield, IL CPA Indefinite from January 9, 2006
Nomura, Edmund Y. Phoenix, AZ Attorney Indefinite from January 9, 2006
Mason, Robert J. Colorado Springs, CO Attorney Indefinite from January 9, 2006
Land, Janet P. Stedman, NC Attorney Indefinite from January 9, 2006
Fitzgerald, Maurice Lexington, MA Attorney Indefinite from January 9, 2006
Valadez, Librado R. San Antonio, TX CPA Indefinite from January 9, 2006
Williams, Frank C. Houston, TX Attorney Indefinite from January 9, 2006
LaGrand, Tara Naples, FL CPA Indefinite from January 9, 2006
Harris, Susan L. Houston, TX Attorney Indefinite from January 9, 2006
Hobbs, James B. Amherst, NH Attorney Indefinite from January 9, 2006
Momsen, Joel Napa, CA Attorney Indefinite from January 10, 2006
Lambert, Brett J. Fort Collins, CO Attorney Indefinite from January 10, 2006
Lefevre, Keith H. Longwood, FL Attorney Indefinite from January 13, 2006
Bronner, Bernard Great Neck, NY Attorney Indefinite from January 18, 2006
Kuhnreich, Robert M. New York, NY Attorney Indefinite from January 20, 2006
Walser, Vicki L. Valencia, CA Attorney Indefinite from January 20, 2006
Menter, Jeffrey Centennial, CO Attorney Indefinite from January 23, 2006
Catagnus, Patricia A. Richardson, TX CPA Indefinite from January 23, 2006
Matthews, Elizabeth B. Denver, CO Attorney Indefinite from January 23, 2006
Sisselman, Barry A. Temecula, CA Attorney Indefinite from January 23, 2006
Armstrong, Thomas I. Irvine, CA Attorney Indefinite from January 23, 2006
Chestnut, A. Johnson Fayetteville, NC CPA Indefinite from January 24, 2006
Kerby, John C. Desoto, TX CPA Indefinite from February 2, 2006
Phillips, John D. Albuquerque, NM Attorney Indefinite from February 2, 2006
Broomas, James Baytown, TX Attorney Indefinite from February 2, 2006
Wilson, Joel M. Denver, NC CPA Indefinite from February 2, 2006
Olivieri Jr., Robert C. Bensalem, PA CPA Indefinite from February 7, 2006
Scher, Robert A. Port Washington, NY Attorney Indefinite from February 15, 2006
Mintz, David J. Evergreen, CO Attorney Indefinite from February 15, 2006
Abelson, Richard H. White Plains, NY Attorney Indefinite from February 15, 2006
Drum, Joel A. Van Nuys, CA Attorney Indefinite from February 17, 2006
Nissenbaum, Susan Grafton, MA Attorney Indefinite from February 22, 2006
Mahon, Edward J. Warenville, IL Attorney Indefinite from February 22, 2006
Nash, Bruce Chicago, IL Attorney Indefinite from February 22, 2006
Duru, Ike E. Powder Springs, GA Attorney Indefinite from February 22, 2006
Hirth, Gary E. Phoenix, AZ Attorney Indefinite from February 22, 2006
Madden, James G. Hudson, IL Attorney Indefinite from February 22, 2006
Thomas, Robert C. Chicago, IL Attorney Indefinite from February 22, 2006
Moore, Jr. William D. Libertyville, IL Attorney Indefinite from February 22, 2006
Weit Jr., John V. Homewood, IL Attorney Indefinite from February 22, 2006
Berlin, Marc D. Chicago, IL Attorney Indefinite from February 22, 2006
Lebensbaum, Henry Andover, MD Attorney Indefinite from February 22, 2006
Leonhart, Georgia L. Ocean View, DE Attorney Indefinite from February 22, 2006
Wolf, Marvin H. Boynton Beach, FL Attorney Indefinite from February 22, 2006
Dorsa, Lawrence R. Oceanside, CA Attorney Indefinite from February 23, 2006
Battista Jr., Gerard F. Norwell, MA Attorney Indefinite from February 27, 2006
Koehn, Charles R. Green Bay, WI Attorney Indefinite from February 28, 2006
Phillips, Claudia L. Oak Park, CA Attorney Indefinite from March 9, 2006
Zarate, Gustavo A. Pasadena, CA Attorney Indefinite from March 9, 2006
Schorling, Douglas D. Fresno, CA Attorney Indefinite from March 9, 2006
Bowman Jr., John J. Gibsonia, PA Enrolled Agent Indefinite from March 9, 2006
Jordan, Richard W. Austin, TX CPA Indefinite from March 9, 2006
Rothenberg, Steven G. Kingston, NY Attorney Indefinite from March 24, 2006
Osterloh, Douglas D. Boring, OR Attorney Indefinite from March 24, 2006
Benevenia, Eugene Tucson, AZ Attorney Indefinite from March 24, 2006
Krombach, Charles Brookfield, WI Attorney Indefinite from March 24, 2006
Caldwell, David G. Austin, TX Attorney Indefinite from March 24, 2006
Zwibel, David Lawrence, NY CPA Indefinite from March 31, 2006

Suspensions From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding

Under Title 31, Code of Federal Regulations, Part 10, after notice and an opportunity for a proceeding before an administrative law judge, the following individuals have been placed under suspension from practice before the Internal Revenue Service:

Name Location Designation Date
Fitzpatrick, Pamela Arroyo Grande, CA CPA November 14, 2005 to November 13, 2009

Disbarments From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding

Under Title 31, Code of Federal Regulations, Part 10, after notice and an opportunity for a proceeding before an administrative law judge, the following individuals have been disbarred from practice before the Internal Revenue Service:

Name Location Designation Date
Edgar, Richard A. Los Angeles, CA CPA October 3, 2005

Censure Issued by Consent

Under Title 31, Code of Federal Regulations, Part 10, in lieu of a proceeding being instituted or continued, an attorney, certified public accountant, enrolled agent, or enrolled actuary, may offer his or her consent to the issuance of a censure. Censure is a public reprimand.

The following individuals have consented to the issuance of a Censure:

Name Location Designation Date
Porter, Donald E. Burleson, TX CPA February 10, 2006

Resignations of Enrolled Agents

Under Title 31, Code of Federal Regulations, Part 10, an enrolled agent, in order to avoid the institution or conclusion of a proceeding for his or her disbarment or suspension from practice before the Internal Revenue Service, may offer his or her resignation as an enrolled agent. The Director, Office of Professional Responsibility, in his discretion, may accept the offered resignation.

The Director, Office of Professional Responsibility, has accepted offers of resignation as an enrolled agent from the following individuals:

Name Location Date
Casagna, Ronald M. Tustin, CA November 25, 2005

Internal Revenue Bulletin 2006-14

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